Allegany County, MD
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2023-10-19
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Part II: General Legislation
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Chapter 492 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrator
- Ch 9 Agricultural Land Preservation Advisory Board
- Ch 16 Attorney, State's
- Ch 23 Boundary Lines
- Ch 31 Classified Service
- Ch 38 Commissioners
- Ch 44 Commission for Women
- Ch 52 Compensation for Public Officials
- Ch 73 Court, Circuit
- Ch 86 Election Districts and Precincts
- Ch 91 Employee Relations
- Ch 98 Ethics for Public Officials
- Ch 101 Finance Director
- Ch 109 Health Advisory Board
- Ch 127 LaVale Sanitary District
- Ch 131 LaVale Zoning District
- Ch 135 Law Enforcement Officers
- Ch 140 Nursing Homes
- Ch 146 Public Safety
- Ch 160 Sheriff
- Ch 166 Taxing Areas, Special
- Ch 173 Upper Potomac River District
- Ch 178 Water Commission
- Ch 184 Witnesses, State's
- Part II: General Legislation
- Ch 210 Agricultural Land Preservation
- Ch 219 Amusement Devices
- Ch 225 Animals
- Ch 255 Building Construction
- Ch 275 Drugs, Synthetic
- Ch 300 Economic Development Incentive Program
- Ch 325 Floodplain Management
- Ch 333 Gaming, Paper
- Ch 342 Hawkers and Peddlers
- Ch 354 Junk Abatement
- Ch 360 Land Development
- Ch 375 Livability Code
- Ch 383 Motion-Picture Exhibitions
- Ch 394 Natural Gas
- Ch 400 Nuisances
- Ch 415 Plumbing
- Ch 446 Salvage Yards
- Ch 461 Streets, Roads and Sidewalks
- Ch 475 Structures, Unsafe
- Ch 487 Tattoo and Body Art Establishments
- Ch 492 Taxation
- Ch 492 Art I Tax on Manufacturing Personal Property
- § 492-1 Definitions.
- § 492-2 Rate of tax.
- § 492-3 Exemption granted.
- Ch 492 Art II County Transfer Tax
- § 492-4 Definitions.
- § 492-5 Imposition of tax.
- § 492-6 Rate.
- § 492-7 Evidence of consideration.
- § 492-8 Calculation of tax.
- § 492-9 Imposition of tax on corporate and partnership transfers.
- § 492-10 Exemptions.
- § 492-11 Payment.
- § 492-12 Distribution of revenue.
- Ch 492 Art III Property Tax Collection Fee
- § 492-13 Definitions.
- § 492-14 Fee imposed.
- Ch 492 Art IV Recordation Tax
- § 492-15 Tax rate established.
- Ch 492 Art V Brownfields Property Tax Credit
- § 492-16 Brownfields property tax credit.
- Ch 492 Art VI Historic Tax Credit
- § 492-17 Definitions; declaration of public interest; intent; eligibility; refund.
- Ch 492 Art VII Residential Development Tax Credit
- § 492-18 Statutory authority; jurisdiction; applicability.
- § 492-19 Definitions.
- § 492-20 Tax credit eligibility.
- § 492-21 Termination; recapture; expiration.
- § 492-22 Regulations.
- Ch 492 Art VIII Residential Development Incentive Program
- § 492-23 Jurisdiction and applicability.
- § 492-24 Definitions.
- § 492-25 RETSA eligibility.
- § 492-26 Application process for real estate tax set-aside; approval; annual report.
- Ch 492 Art IX Virginia Avenue Area Targeted Revitalization District Tax Credit
- § 492-27 Definitions; declaration of public interest; intent; eligibility; refund; certification of eligible properties.
- Ch 492 Art X County Homestead Credit Percentage
- § 492-28 Rate established.
- Ch 492 Art XI Residential Fire Protection Sprinkler System Tax Credit
- § 492-29 Statutory authority; jurisdiction; applicability.
- § 492-30 Definitions.
- § 492-31 Tax credit eligibility.
- § 492-32 Duration and expiration.
- § 492-33 Promulgation of regulations.
- Ch 492 Art XII Rehabilitation of Commercial Structures Tax Credit
- § 492-34 Statutory authority; jurisdiction; applicability.
- § 492-35 Definitions.
- § 492-36 Tax credit eligibility.
- Ch 492 Art XIII Clean Energy Loan Program
- § 492-37 Definitions.
- § 492-38 Program established.
- § 492-39 Rules and regulations.
- § 492-40 Program Administrator.
- § 492-41 Scope.
- § 492-42 Eligibility.
- § 492-43 Qualifying improvements.
- § 492-44 Qualifying costs.
- § 492-45 Real property tax surcharge.
- § 492-46 Financing.
- Ch 501 Trailer Camps, Junkyards and Dumps
- Ch 512 Utility Use Regulations
- Ch 520 Vehicles and Traffic
- Ch 535 Wastewater Treatment
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of County Commissioners of
Allegany County as indicated in article histories. Amendments noted
where applicable.]
